Research On Internal Economic Responsibility Audit Of Stateowned Central Enterprises From The Perspective Of Audit Full Coverage

The State Council's "Opinions on Strengthening Audit Work" pointed out: full audit coverage of public funds,state-owned assets,state-owned resources and leading cadres in fulfilling their economic responsibilities.Since then,“audit full coverage” has gradually become a hot word,which has received extensive attention and discussion.As an important user of public funds,state-owned assets and state-owned resources,the central enterprises are undoubtedly within the scope of full audit coverage.Under the requirements of full coverage of state audits,central enterprises as an important coverage object,their large economic volume and complex asset conditions have brought severe challenges to limited audit resources.The development of internal audit has undoubtedly expanded the breadth and depth of the full coverage of national auditing,and also promoted the continuous and in-depth development of internal auditing itself.Based on the full coverage,this paper discusses the economic responsibility audit conducted by the internal audit of central enterprises.Firstly,the thesis is put forward,and the related literatures are reviewed.The theoretical research results of the internal economic responsibility audit of the existing central enterprises are summarized,and the theoretical basis and ideas are provided for the research of the thesis.Secondly,starting from the relevant national laws and regulations,combined with the reading of the literature and their own practical experience,summed up the status quo of the internal economic responsibility audit of the central enterprises,affirmed its successful practices and desirable experiences,analyzed its existing problems,and analyzed its causes.The paper argues that the current economic responsibility audit conducted by the internal audit of central enterprises has the problems of narrow audit coverage,imperfect evaluation index system,insufficient use of audit results,traditional audit method,insufficient audit resources and ability panic,and economic responsibility audit conducted by the state audit.There is a certain gap between coverage and auditing standardization,audit effectiveness and application of audit results,accountability and accountability.The objective existence of these problems stems from the fact that China's internal economic responsibility audit has not been carried out for a long time,and its development is immature.The state audit has weak guidance for internal audit.The internal management of central enterprises has no effect on audit investment and institutionalization and standardization.There are many accounts,the central enterprises are large in scale but the audit resources are limited.The internal audit does not form an auditing system and auditing standards that suit their own characteristics,especially the evaluation criteria for economic responsibility are not clear enough.The paper takes the case of L company as the photo,verifies the above theoretical analysis and practice status,and shows that the cause of the problem is in line with the basic direction of theoretical analysis.Finally,the paper takes the full coverage of national audit as the working background,and proposes some countermeasures and suggestions for optimizing and improving the current economic responsibility audit from the perspective of improving the economic responsibility audit of central enterprises.In analyzing the problems and shortcomings of L company's economic responsibility audit,this paper proposes that the low accuracy of the economic responsibility of the internal economic responsibility audit affects the proactiveness of the audited entity,resulting in the increase of the internal mobility of the audited entity.Bringing a certain negative impact is one of the innovations of this article.The second point of innovation is that,in view of the problems existing in the internal economic responsibility audit of central enterprises including enterprises involving cases,one of the reasons for this paper is that the national level faces the increase of internal audit demand in the context of full coverage,but the supply is insufficient.As a result,the resources available for internal economic responsibility audits are more limited.